Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and...

This paper explores interorganizational cost management (IOCM) practices in the exchange process. IOCM can be defined as buyers' and suppliers' coordinated efforts to reduce costs. Past research has primarily argued that such practices depend on component characteristics, relationship...